IIA-CIA-Part2無料問題集「IIA Internal Audit Engagement」

質問 1

Which of the following is a significant governance issue that should be reported by the chief audit executive to the board?

（A）The organisation's code of conduct is distributed to employees each year however employees are not required to attest that they will operate In compliance with the code.

（B）Reconciliation of planned board meeting agendas to meeting minutes finds that one meeting was canceled, and the agenda topics were covered at the following meeting.

（C）The review of the five-year strategic plan shows that the details of the plan have not been dearly communicated to employees throughout the organization

（D）There is no risk management and control process and risk management is solely tie responsibility of operational managers

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

An internal auditor is planning to audit the organization ' s payroll function, which was recently outsourced.
Which of the following is the most appropriate first step for the auditor?

（A）Review management ' s organ nationwide risk assessment

（B）Understand the objectives and strategies of the new arrangement

（C）Revise the scope of the audit engagement

（D）Form objectives for the audit engagement

正解：B 解答を投票する

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質問 3

Which of the following parties is accountable for ensuring adequate support for conclusions and opinions readied by the internal audit activity while relying on external auditors ' work?

（A）Chief audit executive

（B）Board of directors

（C）External auditors

（D）Senior management

正解：A 解答を投票する

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質問 4

A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to make a profit of $1.50 per unit for this order?

（A）$2 50

（B）$1.50

（C）$0.50

（D）$3.50

正解：A 解答を投票する

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質問 5

During an assurance engagement, an internal auditor discovered that a sales manager approved numerous sales contracts for values exceeding his authorization limit. The auditor reported the finding to the audit supervisor, noting that the sales manager had additional new contracts under negotiation. According to IIA guidance, which of the following would be the most appropriate next step?

（A）The auditor should not reference the new contracts, because they are not yet signed and therefore cannot be included in the final report.

（B）The audit supervisor should remind the sales manager of his authority limit for the contracts under negotiation.

（C）The audit supervisor should communicate the finding to the supervisor of the sales manager through an interim report.

（D）The audit supervisor should include the new contracts in the finding for the final audit report.

正解：C 解答を投票する

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質問 6

According to IIA guidance, which of the following describes the primary reason the chief audit executive (CAE) should actively network and build relationships with senior management and the board?

（A）To increase opportunities to demonstrate the internal audit activity performance.

（B）To help maintain the objectivity of the internal audit activity.

（C）To fulfill the CAE ' s responsibility to keep the board appropriately informed.

（D）To expand the CAE ' s understanding of management issues.

正解：C 解答を投票する

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質問 7

Which of the following statements is true regarding managements use of judgement to design, implement, and conduct internal control?

（A）It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

（B）The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

（C）It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

（D）introducing judgment generally diminishes managements ability to make good decisions about internal control

正解：B 解答を投票する

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質問 8

Due to a recent system upgrade, an audit is planned to test the payroll process. Which of the following audit objectives would be most important to prevent fraud?

（A）Verify that payments are on time.

（B）Verify that amounts are correct.

（C）Verify that benefits deductions are accurate.

（D）Verify that recipients are valid employees.

正解：D 解答を投票する

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質問 9

According to IIA guidance, which of the following is based on the results of a preliminary assessment of risks relevant to the area under review?

（A）Audit resources

（B）Audit objectives

（C）Audit findings

（D）Audit plan

正解：B 解答を投票する

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質問 10

Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service?
1.Ensure encryption keys meet ISO standards.
2.Determine whether an independent review of the service provider ' s operation has been conducted.
3.Verify that the service provider ' s contracts include necessary clauses.
4.Verify that only public-switched data networks are used by the service provider

（A）1 and 3.

（B）2 and 3.

（C）2 and 4.

（D）1 and 4

正解：B 解答を投票する

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質問 11

Which informal ion- gathering method would be most efficient for an internal auditor to determine whether specified control procedures are in place?

（A）Interviews

（B）Reperformance

（C）Internal control questionnaires

（D）Observations

正解：C 解答を投票する

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質問 12

During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization ' s reputation What is the most appropriate next step for the chief audit executive to lake?

（A）Implement the recommended control to address the exposure

（B）Report the matter to the board

（C）Ask the regulatory agency to persuade management to address the issue

（D）Discuss the matter with senior management

正解：D 解答を投票する

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質問 13

Which of the following is most likely to be considered a control weakness?

（A）Buyers promptly update the official vendor listing as new supplier sources become known.

（B）Department managers initiate purchase requests that must be approved by the plant superintendent

（C）Vendor invoice payment requests are accompanied by a purchase order and receiving report.

（D）Purchase orders are typed by the purchasing department using prenumbered forms

正解：A 解答を投票する

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質問 14

Which of the following statements describes an engagement planning best practice?

（A）Engagement planning activities include setting engagement objectives that align with audit client ' s business objectives.

（B）The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.

（C）If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.

（D）It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.

正解：A 解答を投票する

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質問 15

The internal auditor and her supervisor are in dispute about a risk that was not tested during an audit of the procurement function. Which of the following tools would best support the auditor ' s decision not to test the risk?

（A）An assurance map

（B）A spaghetti map

（C）A process map

（D）A heat map.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

IIA-CIA-Part2 無料問題集「IIA Internal Audit Engagement」

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